House Bill 1691

(As Passed the House)

AN ACT TO AMEND CHAPTER 855, LOCAL AND PRIVATE LAWS OF 1992,
AS AMENDED BY CHAPTER 925, LOCAL AND PRIVATE LAWS OF 1993, AS AMENDED BY
CHAPTER 923, LOCAL AND PRIVATE LAWS OF 1994, TO REVISE, FOR THE TIME PERIOD
BETWEEN THE EFFECTIVE DATE OF THIS ACT AND JULY 1, 2008, THE
DISTRIBUTION OF MONIES DERIVED BY HANCOCK COUNTY FROM THE FEE IMPOSED ON GROSS
REVENUE OF CRUISE VESSELS LOCATED IN THE COUNTY AND FROM THE ANNUAL LICENSE TAX
IMPOSED ON GAMING DEVICES FOUND ON SUCH CRUISE VESSELS; AND FOR RELATED
PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE
STATE OF MISSISSIPPI:

SECTION 1. Chapter 855, Local and Private Laws of 1992, as amended by
Chapter 925, Local and Private Laws of 1993, as amended by Chapter 923, Local
and Private Laws of 1994, is amended as follows:

Section 1.
The Board of Supervisors of Hancock County may require that every cruise
vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that is
located in the county outside the corporate boundaries of any existing
municipality and on which legal gaming is conducted, pay a fee in an amount not
to exceed three and two-tenths percent (3.2%) of the gross revenue of that
cruise vessel per calendar month.

If the amount of fees required to be
reported and paid pursuant to this section is later determined to be greater or
less than the amount actually reported and paid by the cruise vessel, the
Chairman of the State Tax Commission shall:

(a)
Assess and collect the additional fees determined to be due, with
interest thereon until paid; or

(b)
Advise the governing authority to refund any overpayment, with interest
thereon, to the cruise vessel. Interest must be computed, until paid, at the
rate of one percent (1%) per month from the first day of the first month
following either the due date of the additional fee or the date of overpayment.

The State Tax Commission shall calculate,
collect and enforce the collection of the fee as provided for the calculation,
collection and enforcement of the license fee under Section 75-76-177,
Mississippi Code of 1972. Not less than
thirty (30) days before the effective date of the fee, the board of supervisors
shall furnish the State Tax Commission a certified copy of the resolution
enacting the fee and establishing the effective date, which shall be the first
day of any month. The State Tax
Commission shall send the avails of the fee to the county on or before the
tenth day of each month following the month in which the fee was collected. Such monies shall be deposited into the
county treasury. From the effective
date of this act until July 1, 2008, such monies may be expended by the county
in the discretion of the board of supervisors.
From and after July 1, 2008, such monies shall be expended by the
county as follows: twenty percent (20%)
shall be distributed to the sheriff's department of the county for any lawful
department purposes; fifteen percent (15%) shall be distributed to the county
school district for educational and related purposes; five percent (5%) shall
be distributed to the county public libraries; ten percent (10%) shall be
distributed in equal amounts to the fire protection districts of the county and
the City of Waveland Fire Department for any lawful purposes related to fire
protection; twenty percent (20%) shall be expended by the county to
proportionately decrease the ad valorem tax levies of Hancock County; and
thirty percent (30%) shall be expended for any lawful county general fund, road
and bridge, and bridge construction fund purposes.

The board of supervisors may decrease the
fee or increase the fee up to an amount equal to, but not exceeding, three and
two-tenths percent (3.2%) of the gross revenue of the cruise vessels annually;
however, the board of supervisors must notify the licensed operator of any
cruise vessel which will be affected by such change not less than ninety (90)
days before the effective date of the change, and the operator shall be granted
the right to a hearing with the county before the effective date of the
increase. At the hearing, the operator
of the cruise vessel shall have the right to file any objection to the increase
and shall be entitled to a full hearing on the same. The State Tax Commission shall be notified not less than thirty
(30) days before the effective date of the change.

Section 2.
The Board of Supervisors of Hancock County may impose an annual license
tax not to exceed One Hundred Dollars ($100.00) upon each gaming device, as
defined in Section 75-76-5(m), Mississippi Code of 1972, that is * * * on a cruise
vessel which is located in the county outside the corporate boundaries
of any existing municipality and on which legal gaming is conducted. The State Tax Commission shall collect and
enforce the collection of this license tax as provided for other gaming fees
under the Mississippi Gaming Control Act.
This license tax shall be due and payable before a cruise vessel, as
defined in Section 27-109-1, Mississippi Code of 1972, may locate in the
county outside the corporate boundaries of any existing municipality, or may
continue to be docked, as appropriate.
Before the effective date of the license tax, the board of supervisors
shall furnish the State Tax Commission a certified copy of the resolution
enacting the license tax and establishing the effective date. The State Tax Commission shall send the
avails of such license tax to the county on or before the tenth day following
the month in which the license tax was collected. Such monies shall be deposited into the general fund of the
county.

The board of supervisors may change this
license tax annually; but, the board of supervisors must notify the licensed
operator of any cruise vessel which will be affected by such change not less
than ninety (90) days before the effective date of the change and the State Tax
Commission not less than thirty (30) days before the effective date of the
change.

SECTION
2. This act shall take effect and
be in force from and after its passage.